1 Dorfman, Joseph, The Economic Mind in American Civilization (New York, 1949), III, 4–34.Google ScholarBernheim, Alfred L., The Business of the Theatre (New York, 1982), pp. 30–31.Google ScholarReardon, William R., “Formal Organization,” Civil War History, I, no. 3 (September, 1955), 204–227.Google Scholar

2 The Annual Reports of the U.S. Commissioner of Internal Revenue for the years 1863–1872 (Washington, 1863–1872); Congressional Directory for the years 1861–1871, volumes 37–41 (Washington, 1861–1871); The Congressional Globe for the years 1S62–1864 (Washington, 1862–1864); Boutwell, George S., A Manual of the Direct and Excise Tax System of the United States (Boston, 1863)Google Scholar; Boutwell, George S., The Tax-Payer's Manual (Boston, 1865).Google Scholar

3 This article is concerned with the regional report for New England, New York State, the Middle-Atlantic, Southern, Midwestern and Western regions. For the overall national status of the theatre, see Reardon, William R. and Bristow, Eugene K., “The American Theatre, 1864–1870: An Economic Portrait,” Speech Monographs, XXXIII (November. 1966), 438–43.CrossRefGoogle Scholar

4 It should be stressed that the figures refer to the box-office receipts in a district. not to a specific theatre. The size of the pie is given, but not the number of fingers in that pie.

5 New York Times, April 26, 1868, January 27, 1869; Memphis Daily Appeal, October 18, 1868, August 29, 1869; Memphis Daily Public Ledger, March 4, 1874. See unpubl. diss. (Pennsylvania, 1936) by Coder, William D., “A History of the Philadelphia Theatre: 1856 to 1878,” pp. 31–32Google Scholar, 38, 42–43; Bristow, Eugene K., “Charley Broom, Variety Manager in Memphis, Tennessee, 1866–1872,” The Southern Speech Journal, XXV (Fall, 1959), 17–18Google Scholar; Odell, George C. D., Annals of the New York Stage (New York, 1945), VIII, 363–364Google Scholar, 432, 470, 548.

6 Based on the 1939 dollar of 100 cents, the average for this period would have been an index of 137 for the dollar.

7 The tax was in effect from 1 July 1864 through 30 September 1870. Thus an extra quarter for the fiscal year of 1870–1871 was taxed. If the tax for that year were projected on the basis of the first quarter returns (representing the summer season), the gross receipts for 1870–1871 would have been $16,728,212. This result would have constituted another significant advance. It should be noted, however, that another recession in the business cycle occurred during this year which may have influenced the projection given.

8 Burns, Arthur F. and Mitchell, Wesley C., Measuring Business Cycles (New York, 1946)Google Scholar, chart 16.

9 Occasionally one district in New York City or Philadelphia (which had seven and four districts respectively) failed to reach the $50,000 level and hence was not included in the total.

10 New England comprised the following states and collection districts: Connecticut, 4; Maine, 5; Massachusetts, 10; New Hampshire, 3; Rhode Island, 2; Vermont, 3.

11 In total functional receipts, Buffalo, Rochester, and Troy ranked nationally at sixteenth, twenty-sixth, and twenty-eighth, respectively.

12 Lockport-Niagara totaled $61,881 in 1868–1869, and Auburn-Seneca Falls reached $54,050 in 1869–1870. The former ranked thirty-sixth nationally, the latter ranked thirty-eighth.

13 The Middle-Atlantic region comprised the following states, cities and collection districts: Delaware, 1; Maryland, 5; New Jersey, 5; Philadelphia, Pa., 4; Washington, D. C., 1.

14 The South comprised the following states and collection districts: Alabama, 3; Arkansas, 3; Florida, 1; Georgía, 4; Kentucky, 9; Louisiana, 3; Mississippi, 3; North Carolina, 7; South Carolina, 3; Tennessee, 8; Virginia, 8.

15 Richmond, Va., (1864–1865), $154,874; Atlanta, Ga., (1869–1870), $53,639; Charleston, S. C., (1869–1870), $51,050. In total functional receipts, Richmond, Atlanta, and Charleston ranked nationally at twenty-ninth, thirty-ninth, and forty-second, respectively.

16 Nashville, Tenn. and Mobile, Ala. ranked nationally at twenty-second and twenty-seventh, respectively.

17 New Orleans, La., Louisville, Ky., and Memphis, Tenn. ranked nationally at sixth, fourteenth, and seventeenth, respectively.

18 The Midwest comprised the following states and collection districts: Illinois, 13; Indiana, 11; Michigan, 6; Ohio, 19; Pennsylvania, 20; West Virginia, 3; Wisconsin, 6.

19 The centers ranked nationally at fourth, seventh, eleventh, and thirteenth, respectively.

20 Indianapolis ranked twenty-third, followed by Cleveland at twenty-fourth.

21 The remaining eight major theatrical centers in the Midwest are listed according to fiscal year, functional receipts, and national rank: Evansville, Ind., (1865–1866), $78,071, thirty-second; Terre Haute, Ind., (1869–1870), $69,262, thirty-third; Erie, Pa., (1869–1870), $66,322, thirty-fourth; Chillicothe, Ohio, (1865–1866), $63,155, thirty-fifth; Milwaukee, Wis., (1866–1867), $56,193, thirty-seventh; Titusville-Meadville, Pa., (1869–1870), $51,347, fortieth; Springfield, Ill., (1865–1866), $51,229, forty-first; Columbus, Ohio, (1864–1865), $50,050, forty-third.

22 The West comprised the following states, territories, and collection districts: Arizona, 1; California, 5; Colorado, 1; Dakota, 1; Idaho, 1; Iowa, 6; Kansas, 1; Minnesota, 2; Missouri, 6; Montana, 1; Nebraska, 1; Nevada, 1; New Mexico, 1; Oregon, 1; Texas, 4; Utah, 1; Washington, 1; Wyoming, 1.

23 Analysis of theatrical licensing fees for this period leads to the speculation that there was a 67% increase in the number of theatres licensed. These figures are not presented, however, because the policy of pro-rating fees restricts the validity of conclusions. The growth would be consonant with the other aspects of growth noted.